Abstract:

Today, the “democratic system” is largely accepted in the same sense as the “representative regime”. Political parties are regarded as the most basic elements of the representative regime or democracy. Besides the many functions of political parties, they also have vital functions in maintaining and institutionalizing democracy. One of the most important means of preventing political parties from carrying out activities as a harmful factor for the democratic system is to carry out their financial control in compliance with democratic principles and transparently as much as possible. On the other hand, it is considered that financial auditing of political parties will be more accurate than the Constitutional Courts, which perform the function of constitutional control, by institutions such as the specialized SAI. At the end of the audit carried out by individuals and institutions specialized in financial auditing, it may be considered to provide assistance from the Constitutional Court regarding the sanctions to be imposed on political parties. Finally, sharing information on the financial control of political parties with the public in as much detail as possible should be considered as an imperative for the principle of transparency, one of the most basic principles of the democratic order.

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